The Construction Of The Public Accounting Information Platform Based On REA Model

The rapid informatization is increasingly changing the microscopic economicbodies’ behavior, business operation mode and management style. As a decisionsystem, accounting information system (AIS) is suffering from the challenge ofinformatization and the dilemma of development, not providing ample accountinginformation to meet the needs of users of accounting information. Current accountinginformation system is composed of financial software, buying from the financialsoftware companies. Internal financial personnel of the company entry relatedaccounting information into the AIS, generating the traditional accounting vouchers,registering the books, and generate three main financial statements, finally. Therefore,the current accounting information system is only the automation of manualaccounting. The current accounting information system improves the efficiency of theenterprise accounting information system, but it does not improve the traditionalmanual accounting information distortion and the narrow information surfaces.Information of current accounting information system is still generated internally bymicroscopic economic subject, which can produce moral hazard and "adverseselection" due to the principal-agent relationship. Hence, the launch of the publicinformation accounting system is imminent.Based on the macro environment, the article tries to use REA model andevent-driven principle to build the public accounting information platform. Theplatform can provide the original item information of microscopic economic subject,reducing the subjective judgment of the traditional accounting mode, which makes theprovided more relevant information; at the same time, the platform successfullysolves the principal-agent problems and market failure in the accounting informationproduction.This article adopts the method of normative research, starting from themacroscopic accounting environment, studying a large number of literaturedocuments, and launching the public accounting information platform in order tosolve the problems existing in the current accounting information system on the basisof relevant theoretical research,. Public accounting information platform is established by the method of REA model, which can retain the maximum original economicinformation, reducing the subjective judgment, and can provide accountinginformation and non-accounting information on-demand report to the informationusers. This kind of public information accounting platform is the platform to meet theneeds of information users in a modern economy，which promotes the economicdevelopment and management.